WYVAN: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
WYVAN
Largest movements
- Tangible fixed assets -€44,585
down €44,585 (-12.3%), from €363,045 to €318,461
of which Furniture and vehicles: -€23,396
- Receivables within one year +€10,078
up €10,078 (+20.8%), from €48,443 to €58,521
of which Trade receivables: +€10,078
- Cash -€7,680
down €7,680 (-62.5%), from €12,289 to €4,609
mainly Debts after one year (-€47,059) and Receivables within one year (-€10,078)
- Debts after one year -€47,059
down €47,059 (-14.7%), from €319,624 to €272,564
of which Financial debts: -€29,699
- Advances received +€4,305
new in 2025: €4,305
- Gross operating margin +€17,822
up €17,822 (+45.6%), from €39,112 to €56,934
- Depreciation +€12,107
up €12,107 (+32.8%), from €36,888 to €48,995
- Financial charges +€1,767
up €1,767 (+72.2%), from €2,448 to €4,215
- Other operating charges +€637
up €637 (+12.4%), from €5,132 to €5,769
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €428,216 | €385,440 | -€42,776 | -10.0% |
| Fixed assets | 21/28 | €363,045 | €318,461 | -€44,585 | -12.3% |
| Tangible fixed assets | 22/27 | €363,045 | €318,461 | -€44,585 | -12.3% |
| Land and buildings | 22 | €259,755 | €238,566 | -€21,189 | -8.2% |
| Furniture and vehicles | 24 | €103,290 | €79,894 | -€23,396 | -22.7% |
| Current assets | 29/58 | €65,171 | €66,979 | +€1,809 | +2.8% |
| Amounts receivable within one year | 40/41 | €48,443 | €58,521 | +€10,078 | +20.8% |
| Trade receivables | 40 | €44,143 | €54,221 | +€10,078 | +22.8% |
| Other amounts receivable | 41 | €4,300 | €4,300 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €12,289 | €4,609 | -€7,680 | -62.5% |
| Deferred charges and accrued income | 490/1 | €4,438 | €3,849 | -€589 | -13.3% |
| Total equity and liabilities | 10/49 | €428,216 | €385,440 | -€42,776 | -10.0% |
| Equity | 10/15 | €77,987 | €75,590 | -€2,398 | -3.1% |
| Contributions | 10/11 | €137,500 | €137,500 | = | 0.0% |
| Capital | 10 | €137,500 | €137,500 | = | 0.0% |
| Issued capital | 100 | €137,500 | €137,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,513 | -€61,910 | -€2,398 | -4.0% |
| Amounts payable | 17/49 | €350,228 | €309,851 | -€40,378 | -11.5% |
| Amounts payable after more than one year | 17 | €319,624 | €272,564 | -€47,059 | -14.7% |
| Financial debts | 170/4 | €116,293 | €86,594 | -€29,699 | -25.5% |
| Other amounts payable | 178/9 | €203,330 | €185,970 | -€17,360 | -8.5% |
| Amounts payable within one year | 42/48 | €29,592 | €36,240 | +€6,648 | +22.5% |
| Current portion of amounts payable after more than one year | 42 | €28,790 | €29,699 | +€909 | +3.2% |
| Advances received on contracts in progress | 46 | - | €4,305 | +€4,305 | |
| Taxes, remuneration and social security | 45 | €802 | €2,236 | +€1,434 | +178.9% |
| Taxes | 450/3 | €802 | €2,236 | +€1,434 | +178.9% |
| Accrued charges and deferred income | 492/3 | €1,013 | €1,046 | +€33 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,888 | €48,995 | +€12,107 | +32.8% |
| Other operating charges | 640/8 | €5,132 | €5,769 | +€637 | +12.4% |
| Gross operating margin | 9900 | €39,112 | €56,934 | +€17,822 | +45.6% |
| Operating profit (loss) | 9901 | -€2,907 | €2,170 | +€5,078 | |
| Financial income | 75/76B | €1 | €12 | +€12 | +1960.0% |
| Recurring financial income | 75 | €1 | €12 | +€12 | +1960.0% |
| Financial charges | 65/66B | €2,448 | €4,215 | +€1,767 | +72.2% |
| Recurring financial charges | 65 | €2,448 | €4,215 | +€1,767 | +72.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,354 | -€2,032 | +€3,322 | +62.0% |
| Income taxes | 67/77 | €154 | €366 | +€212 | +137.7% |
| Profit (loss) for the period | 9904 | -€5,508 | -€2,398 | +€3,110 | +56.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,508 | -€2,398 | +€3,110 | +56.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.